I got a 2001 LS V8 approaching 91k (I bought it with 56k) with all service records since new so here is what has been replaced:
Both headlights due to leaks
All four window regulators
Front ball joints replaced
Brakes
Valve cover gaskets and 1 coil in '05
All 8 coils replaced like 6 months ago
Sway bar bushings need to be replaced
The fan was replaced right before I bought it
Replacing the pads/rotors on all 4 wheels this weekend
Three of my lugnuts broke
Other than that just oil changes/tire rotations
If she's buying from a dealer she should get a weekend test drive and listen for any strange noises / make sure its not misfiring, overheating, etc. Thanks to this site and my mechanic also owning an LS I haven't been buried deep in any repairs but if you have to take it to the shop be prepared to get boned hard.
Edit: Also buy parts from Max@five star ford...finally bought something from him and it was half price vs my local dealer.